"An Action on Decision (AOD) is a formal memorandum prepared by the IRS Office of Chief Counsel that announces the future litigation position the IRS will take with regard to the court decision addressed by the AOD." (IRS Website)
"AODs indicate whether the Service will follow a significant adverse opinion of the Tax Court, a district court, Court of Federal Claims, a bankruptcy court, or an appellate court. The recommendation, which is published in the Internal Revenue Bulletin, is characterized as an acquiescence, a nonacquiescence, or an acquiescence in result only. (IRS Guidance 1980-2003: An Ever-Changing Landscape Notes, Tax Notes)
"Action on Decisions are published in the weekly Internal Revenue Bulletin and consolidated semiannually. . The consolidation appears in the first Bulletin for July and in the Cumulative Bulletin for the first half of the year. The annual consolidation appears in the first Bulletin for the following January and in the Cumulative Bulletin for the last half of the year. " (Publication of Actions on Decisions, IRM § 18.104.22.168.9.8.2)
The following citation resources may be informative.
Below are links to select sources offering action on decisions.
Below are pertinent abbreviations.